Arizona Taxpayer Notice of Claim - Real Property (Property Tax)

Taxpayer Notice of Claim - Real Property (Property Tax)
Form 82179B
TAXPAYER NOTICE OF CLAIM - REAL PROPERTY
INSTRUCTIONS

TO THE TAXPAYER/OWNER:
Please read this page before completing the Notice of Claim.

The Notice of Claim form is used to notify the Tax Officer that you have discovered an error, as they are defined in
A.R.S. § 42-16251, in the assessment of your property.
•	 Complete items 1 through 7 of the form.
•	 A copy of the completed form must be filed (either in person or by certified mail) with the Tax Officer that has
	
jurisdiction for the error you claimed in the assessment of your property.
	1.	
For properties valued by the Assessor, (e.g. land, residential, commercial, etc.) the claim must be filed with the County
	
	
Assessor of the County in which the property is located. If you are filing a claim regarding classification of your primary
		
residence, please attach documentation such as copies of your •Driver License •Voter Registration Card •Copy of a
	
	
portion of your last Income Tax Return (only name and address section) in addition to Utility bill or Motor Vehicle Registration.
If you are represented by a property tax agent include a current Agency Authorization Form (DOR 82130AA).  Form is available
at http://www.azdor.gov/Forms/Property.aspx.
	2.	
For properties valued by the Department of Revenue, (e.g. mines, utilities, railroads, etc.) the claim must be filed with
	
	
the Department’s Property Tax Unit located at 1600 West Monroe, Division Code 13, Phoenix AZ 85007-2650.  You
	
	
may designate a person (Appointee) to whom the Department of Revenue can release confidential information and/or
	
	
grant the Appointee a Power of Attorney by including a Centrally Valued Property Disclosure/Representation
	
	
Authorization Form (DOR 285P) or General Disclosure/Representation Authorization Form (DOR 285) with your claim.
	
	
Forms and instructions are available at http://www.azdor.gov/Forms/PowerofAttorneyDisclosure.aspx.
	
3.	 For errors concerning the imposition of any tax rate, the claim must be filed with the Board of Supervisors of the
	
	
County in which the property is located.
•	 Keep a copy of all information that is submitted as a permanent record.
The Tax Officer may either consent to or dispute the claimed error within 60 days after receiving the Notice of Claim.
If the Tax Officer Consents in Writing to the Notice of Claim:
•	 No further action is required by you and the tax roll will be corrected.
•	 If the Tax Officer does not respond in writing to your claim within 60 days it constitutes consent to your claim.  You
	
must then file a written demand with the Board of Supervisors of the County in which the property is located,
	
supported by proof of the date the Notice of Claim was filed and the Tax Officer’s failure to dispute the claim of error
	
within the 60 day period.  Certified mail receipt is proof of the mail date.  The Board of Supervisors shall direct the
	
County Treasurer to correct the tax roll.
If the Tax Officer Disputes the Notice of Claim:
•	 The Tax Officer will notify you in writing of the basis for disputing your claim and of the time and place for a
	
meeting with you or your representative within 60 days to discuss the basis for the dispute.
If, after the meeting, an agreement is reached on all or part of the Notice of Claim:
•	 The tax roll will be corrected to the extent agreed on.
•	 If taxes have been overpaid as a result of the error correction, the overpayment will be refunded pursuant to A.R.S. § 42-16259.
If, after the meeting, an agreement is not reached on all or part of the Notice of Claim:
•	 You may file a Petition for Review of Taxpayer Notice of Claim (DOR 82179C-1) with either the County Board of
	
Equalization or State Board of Equalization, whichever is applicable, within 90 days after the date of the meeting
	
or it is barred.  Include a copy of the Notice of Claim and Tax Officer’s decision.
•	 Send one copy of the Petition for Review of Taxpayer Notice of Claim (DOR 82179C-1) to the Tax Officer by certified mail.
The owner should keep a copy as a permanent record.
•	 The Board will hold a hearing on the disputed claim within 30 days and will issue a written decision pursuant to its rules.
If you or the Tax Officer are dissatisfied with the Board’s decision:
•	 Either party may file an appeal with the Tax Court within 60 days after the Board’s decision is mailed.
•	 If it is determined that additional taxes are due, they must be paid before they become delinquent if the Tax Court
	
is to retain jurisdiction for your appeal.
A.R.S. § 42-16259 provides that the County Treasurer must mail a corrected billing to the Taxpayer when any of the following occur:
	
1)  The taxpayer consents to a taxroll correction.
	
2)  The Tax Officer consents to a Notice of Claim.
	
3)  The County or State Board of Equalization issues a decision.
	
4)  A court of competent Jurisdiction issues a final non-appealing ruling.
Any taxes assessed are delinquent if not paid within 90 days after the date the corrected billing is mailed to the Taxpayer.
If the taxes have been overpaid, the amount overpaid must be refunded with interest within 90 days after the tax roll is corrected.

Print
Clear Form

TAXPAYER NOTICE OF CLAIM - REAL PROPERTY

FOR OFFICIAL USE ONLY

Pursuant to A.R.S. § 42-16254

Filed with the following Tax Officer:
        COUNTY ASSESSOR (e.g. land, residential, commercial, etc.)

        DEPARTMENT OF REVENUE (e.g. mines, utilities, railroads, etc.)
        COUNTY BOARD OF SUPERVISORS (errors concerning the imposition of any of tax rate)

DATE RECEIVED ____________
NUMBER ___________________

DATE FILED: ___________________ NOTE:  IF MAILED, SEND CERTIFIED

1. COUNTY: _______________________________   PARCEL ID: _________________________   OR ACCOUNT NUMBER _______________________
2. IF THIS IS A MULTIPLE PARCEL  CLAIM, CHECK HERE         AND ATTACH A TAXPAYER NOTICE OF CLAIM MULTIPLE PARCEL FORM (82179BB).
3. PROPERTY ADDRESS OR LEGAL DESCRIPTION: _______________________________________________________________________________
4A.   OWNER’S NAME AND ADDRESS AS SHOWN ON TAX ROLL:	
_______________________________________________________	

4B.   MAIL DECISION TO:
_________________________________________________________

_______________________________________________________	

_________________________________________________________

_______________________________________________________	

_________________________________________________________

5. BASIS FOR CLAIM AND REQUESTED CORRECTION:

_______
TAX YEAR
Current
Year

_______
TAX YEAR
One Year
Prior

________
TAX YEAR
Two Years
Prior

________
TAX YEAR
Three Years
Prior

FROM (Currently)
PROPERTY CLASS __________
FCV ASMT. RATIO   __________

LAND ____________________
IMPS  ____________________

TO (Proposed correction):

LAND  ______________________

PROPERTY CLASS __________

IMPS  ______________________

FCV    ____________________

FCV ASMT. RATIO   __________

  FCV   ______________________

LPV    ____________________

LPV ASMT. RATIO   __________

  LPV   ______________________

FROM (Currently)
PROPERTY CLASS __________

LAND ____________________

TO (Proposed correction):

IMPS  ____________________

PROPERTY CLASS __________

LAND  ______________________

FCV ASMT. RATIO   __________

FCV    ____________________

FCV ASMT. RATIO   __________

LPV ASMT. RATIO   __________

LPV    ____________________

   FCV  ______________________

LPV ASMT. RATIO    __________

   LPV  ______________________

FROM (Currently)
PROPERTY CLASS __________

LAND ____________________

TO (Proposed correction):

LAND  ______________________

LPV ASMT. RATIO   __________

FCV ASMT. RATIO   __________
LPV ASMT. RATIO   __________
FROM (Currently)
PROPERTY CLASS __________
FCV ASMT. RATIO   __________
LPV ASMT. RATIO   __________

IMPS  ____________________

IMPS  ______________________

PROPERTY CLASS __________

IMPS  ______________________

FCV    ____________________

FCV ASMT. RATIO   __________

  FCV  ______________________

LPV    ____________________

LPV ASMT. RATIO    __________

   LPV  ______________________

LAND ____________________

TO (Proposed correction):

LAND  ______________________

IMPS  ____________________

PROPERTY CLASS __________

IMPS  ______________________

FCV    ____________________

FCV ASMT. RATIO   __________

   FCV  ______________________

LPV    ____________________

LPV ASMT. RATIO    __________

   LPV  ______________________

6. COMPLETED BY: (Owner, Agent, or Attorney)
_________________________________________________________________________________________________________    ___________________
NAME/ADDRESS	

	

	

	

     PHONE NUMBER

AGENTS ONLY:  DEPT. OF FINANCIAL INSTITUTIONS REGISTRATION NUMBER __________________________________   SBOE NUMBER _______________________
Include a current Agency Authorization Form (82130AA) with this notice.	

   (PIMA AND MARICOPA COUNTIES ONLY)

7. Notice is hereby given to the Tax Officer that an error has occurred in the assessment of the property identified by parcel number in this claim.  A description of the error and
evidence to support the claim is provided above, or is attached.
SIGNATURE OF OWNER OR REPRESENTATIVE	

         EMAIL ADDRESS

NOTICE OF MEETING: A meeting to discuss your claim has been scheduled as follows.
Date		

	
	

Name and title of Tax Officer’s Representative (Please Print or Type)

Time	

Signature of Tax Officer’s Representative		

DOR	82179B	(Revised	08/2022)

Location

Date	

Phone Number

FOR OFFICIAL USE ONLY

FOR OFFICIAL USE ONLY

DO NOT WRITE BELOW THIS LINE - FOR TAX OFFICERS’S USE ONLY
TAX OFFICER CONSENTS TO CLAIM OF ERROR.
TAX OFFICER DISPUTES CLAIM OF ERROR BASED ON THE FOLLOWING:
		

	
	

	

PHONE NUMBER